Tax relief for emergency preparedness items Saturday-Monday

The Texas Comptroller’s Office has set a Spring sales tax-free holiday April 23-25 for the purchase of certain emergency preparation supplies.  In a release from his office, Comptroller Glenn Hegar said, “The severe weather, fire and flooding we had last year provided a stark reminder that Texans should be prepared for any emergency. This tax holiday allows people to save money while ensuring they have the supplies they need if disaster strikes.”

There is no limit to the amount of qualifying supplies that can be purchased free of sales tax during the holiday.

The holiday begins at 12:01 a.m. Saturday, April 23, and ends at midnight Monday, April 25.

These emergency preparation supplies qualify for tax exemption if purchased for a price:

  • Less than $3,000
    • Portable generators
  • Less than $300
    • Hurricane shutters
    • Emergency ladders
  • Less than $75
    • Batteries, single or multipack (AAA cell, AA cell, C cell, D cell, 6 volt or 9 volt)
    • First aid kits
    • Fuel containers
    • Ground anchor systems and tie-down kits
    • Hatchets
    • Axes
    • Mobile telephone batteries and mobile telephone chargers
    • Nonelectric coolers and ice chests for food storage
    • Nonelectric can openers
    • Portable self-powered light sources (hand cranked flashlights)
    • Portable self-powered radios, including two-way and weather band radios
    • Reusable and artificial ice products
    • Smoke detectors, fire extinguishers and carbon monoxide detectors
    • Tarps and other plastic sheeting

These supplies do not qualify for tax exemption:

  • Batteries for automobiles, boats and other motorized vehicles
  • Camping stoves
  • Camping supplies
  • Chainsaws
  • Plywood
  • Extension ladders
  • Stepladders
  • Tents
  • Repair or replacement parts for emergency preparation supplies
  • Services performed on, or related to, emergency preparation supplies

Additional Charges Affect Purchase Price

Delivery, shipping, handling and transportation charges are part of the sales price. If the emergency preparation supply being purchased is taxable, the delivery charge is also taxable. Consider these charges when determining whether an emergency preparation supply can be purchased tax free during the holiday.

For example, you purchase a rescue ladder for $299 with a $10 delivery charge, for a total sales price of $309. Because the total sales price of the ladder is more than $300, tax is due on the $309 sales price.

For more information, contact us at comptroller.texas.gov/taxhelp, or call 800-252-5555.